Business Inform

21-26

Authors: Mykolenko O. P

The article is aimed to develop a conception about factors of achieving dynamic stability of the open-type economic systems in conditions of postindustrial development. In the analysis and synthesis of scientific works by foreign and domestic scholars, current forms of network interactions of economic entities on the market have been allocated. As result of research, the networkbased corporate and non-corporate inter-firm relations have been described. The specific role of the network institutions in the flexible framework of the vertically integrated structures has been disclosed, which, on the one hand, provides the latter with their own adaptability and resistance, on the other hand, provides stability of economic systems in the context of the postindustrial economy and increased competition. The most viable economic institutions, which are prone to institutional benefication of their own organization and obtaining synergy, have been allocated. It has been concluded that the network institutions ensure the integration of the open-type economic systems into global space and have specific capabilities of adapting the system to changes in the global environment.

60-66

Authors: Guryanova L. S.

One of the main objectives of development of the national economy at the present stage is to analyze the structural imbalances of territorial development. Strengthening of such imbalances leads to escalation of strife, increase of the threat to preserving the integrity of economic space. Solutions as to the indicated task should focus at improving the model basis of a mechanism for identifying factors of formation of structural imbalances in the development of territories, aimed at developing a complex of strategic preventive measures directed to elimination of these imbalances. The proposed mechanism involves the following main modules: estimation of interregional social-economic differentiation; analysis of convergence of regional development; prognosis of dynamics of development of the territories; elaboration of inertial and alternative scenarios of socio-economic development of regions. To solve the tasks of each module, a set of models has been developed. One of the main constituents of the proposed complex are the SAR-models of analysis of interregional interaction. Implementation of the above models indicates the formation of the most important effects in the innovation activities of regions, the transfer of social impulses. The developed models can be considered as a tool for support of decision-making in the sphere of State regional policy, aimed at ensuring the balanced development of territories through the establishment of coherent and mutually agreed system of strategic priorities for regional development, improving the investment activities of regional systems.

102-107

Authors: Panasiuk O. V

The article discusses issues and prospects of small business taxation in Ukraine. The article is aimed to evaluate the trends of development of small business in Ukraine, to identify issues of taxation of its activities and substantiate the ways to solve them. According to the results of the research has been determined that the small and medium business in Ukraine is developing with insufficient pace, which indicates the untapped potential. One of the reasons for the insufficiently active development of small business in Ukraine are distortions in the taxation system, creating prerequisites for using small business in the tax minimization schemes, rather than implementation of real activity. The changes in the arrangements for levying a single tax on legal and natural persons have been positive, because at a nominal decrease in the number of single tax payers amounts of their revenue have increased, and so have the amounts of single tax paid. When studying the foreign experience, has been determined that in most economically developed countries alternative tax regimes are either not used or used only during a certain period of time. Instead they have a massive list of tax incentives in the boundaries of regular tax system. Such experience should be implemented into practice of taxation in Ukraine. The foreign experience also demonstrates the high requirements for accounting and financial reporting. Similar requirements should be introduced in Ukraine, this will significantly improve the quality of financial reporting and will increase the confidence of lenders and investors towards the enterprises operating in the sector of small business

169-173

Authors: Bielova I. V

Both the absence of universal set of indicators and the diversity of existing approaches, arising from the need to take into account the specific characteristics of the country, postulated relevance of this research and the need to establish a system of indicators to identify the level of systemic financial risk. The article estimates interconnections between the indicators of functioning of the institutional sectors of the Ukrainian economy and the options of the onset of financial crisis in various economic spheres. As result of the carried out calculations, a system of relevant indicators of the systemic financial risk accumulation in the institutional sectors of the economy in the context of their time monitoring terms has been formed. The carried out research provides a basis for developing measures to manage systemic financial risks in the domestic economy.